Danny Cisterna, Deloitte Canada, is a partner based
in the Toronto office, and is the National Tax Leader
for the financial services industry. He has extensive
experience in public accounting and the private sector
where he spent four years with a major bank responsible
for managing more than $100 million of indirect taxes.
He advises and consults with a wide array of clients on
indirect taxes with particular emphasis on the
financial services industry.

Danny has written for, and presented at, numerous
Chartered Professional Accountants of Canada (CPA
Canada) Commodity Tax Symposia on matters relating to
financial services and goods and services tax (GST). He
has also been a regular lecturer to several other
organisations in Canada including the CPA Canada
In-Depth In-Residence Course, the Canadian Life and
Health Insurers Association, and the Insurance Bureau
of Canada (IBC).

Danny is an adviser to the IBC Tax Panel on indirect
tax matters. He is an adviser to several of the
Investment Funds Institute of Canada (IFIC) working
groups dealing with GST and harmonised sales tax (HST)
matters affecting the mutual funds sector. While in
industry, Danny was chairman of the 1996/1997 Canadian
Bankers Association Commodity Tax sub-committee, where
his main focus was on negotiations between the industry
and the federal and provincial governments on the
application of HST to financial services. Danny is a
past member of a technical advisory group sanctioned by
the OECD with respect to the development of
international guidelines on the application of value
added taxes to cross-border traded services and
intangibles. Danny has been a discussion leader and
active participant of the GST Leaders Forum and was the
chairman of the inaugural session in 2007. Danny is
also the past chairman, and remains a member, of CPA
Canada's Commodity Tax Committee. Finally, Danny is
chairman of the Tax Roundtable of the Toronto Financial
Services Alliance.

Robert Demers, Deloitte Canada, is a tax partner
located in Montreal, Quebéc. He is the leader of
Deloitte's Québec indirect tax team and has
served as national indirect tax leader.

Robert has been advising clients on a wide range of
indirect tax and customs matters for more than 30
years. His clients are located across Canada and around
the world. His work includes assisting clients in
planning their business transactions such that they
comply with the requirements of the relevant government
authorities and benefit from available incentives.

Robert is a member of the Association de
planification fiscale et financière (APFF)
and chairs the organising committee of the APFF's
commodity tax symposium. He is a highly sought-after
speaker, and has presented at a number of conferences
and taught a variety of courses over the years.

Robert has a master's degree in taxation from the
University of Sherbrooke, and a Certificate in Law from
the University of Montreal.

This is the fifth year in a row that Robert has been
recognised in the Indirect Tax Leaders
guide.

Janice Roper, Deloitte Canada, is the western region
indirect tax leader. Janice is located in Vancouver, BC
and has more than 25 years of experience in the field
of indirect taxes. Her practice encompasses GST,
harmonised sales tax (HST), provincial sales tax (PST)
and customs duties. Her experience covers a wide range
of industries, including financial institutions, public
sector and government, consumer business, technology
and forestry.

Janice has been involved in significant projects
across all industry groups. A few examples of her
assignments include assisting British Columbia
companies in transitioning back to PST; assisting
clients with the implementation of HST; providing
advice on organisation structuring and restructuring to
minimise the incidence and magnitude of indirect taxes;
and performing recovery reviews for indirect taxes,
resulting in large refunds.

Janice is a member of the GST Leaders Forum and is
the co-chair and lecturer at the CPA Canada GST
in-depth course. She has written and presented papers
at numerous CPA Canada Commodity Tax Symposia and at
the British Columbia Tax Conference on indirect tax
topics, most recently presenting a paper at the British
Columbia Tax Conference on the return to PST in BC.

Janice holds a bachelor of commerce degree and is a
chartered professional accountant. She has been elected
as a fellow of Chartered Professional Accountants of
British Columbia (FCPA, FCA).

Lisa Zajko, Deloitte Canada, is a senior manager in
the indirect tax practice based in the Toronto office.
She leads the customs and global trade sub-practice
nationally.

Lisa has over 18 years of experience in indirect
tax, specialising in customs and global trade services
as well as GST/HST, PST, QST and other indirect taxes.
Lisa started her career with the Canada Revenue
Agency/Canada Border Services Agency, and worked as an
income tax and GST generalist auditor, as well as a
customs inspector and customs client services officer
before joining Deloitte Canada in 2004.

Lisa advises many types of clients across a broad
array of industries, including consumer business,
manufacturing, and energy and resources. Some examples
of recent engagements include a review of customs
import-related processes and controls to identify gaps,
compliance and duty recovery review, and structuring of
global transactions.

Lisa is a regular presenter on indirect tax topics
at seminars for I.E. Canada (The Canadian Association
of Importers and Exporters) and at the CPA Commodity
Tax Symposium. She has also developed and presented a
nine-part webinar series on customs valuation. She has
authored and co-authored many indirect tax
publications, including an article on transfer pricing
and customs in the CA Magazine and an article
on valuation in Commodity Tax News. Lisa is
also the recipient of I.E. Canada's 2014 member of the
year award for demonstrating a passion and commitment
to the development of Canadian trade and to I.E.
Canada's mission to be the voice of trade in
Canada.

Lisa earned a Bachelor of commerce (Hons. B Comm)
from McMaster University and a Bachelor of Laws (LLB)
from Osgoode Hall, York University.